Chapter II · Śloka 16
नासतो विद्यते भावो नाभावो विद्यते सतः |
उभयोरपि दृष्टोऽन्तस्त्वनयोस्तत्त्वदर्शिभिः ||
उभयोरपि दृष्टोऽन्तस्त्वनयोस्तत्त्वदर्शिभिः ||
nāsato vidyate bhāvo nābhāvo vidyate sataḥ |
ubhayor api dṛṣṭo 'ntas tv anayos tattva-darśibhiḥ ||
ubhayor api dṛṣṭo 'ntas tv anayos tattva-darśibhiḥ ||
The unreal has no being; the real never ceases to be. The seers of truth have seen the conclusion regarding both of these.
This is the Gītā's most condensed ontological statement: sat (being) cannot perish, asat (non-being) cannot arise. The body belongs to the changing and is therefore asat; the ātman belongs to the unchanging and is therefore sat.